Are you an importer eligible to defer your GST?

The deferred GST scheme allows eligible importers to defer your GST on taxable importations. Instead of paying the GST upfront, you can defer your payment until you lodge your first activity statement after the goods are imported.

There are certain criteria you have to meet before you can register for the deferred GST (DGST) scheme.

To be eligible, you must:

have an ABN

be registered for GST (you can register for GST and apply for an ABN on the one form if you don't already have an ABN)

lodge your activity statements online

lodge your activity statements monthly (if you are lodging quarterly, you can elect to lodge monthly)

make your activity statement payments electronically.

You may also not be eligible if:

you aren’t up to date with your tax returns or payments

you, or anyone relevant to the application, have been convicted or penalised by a court for specific offences in the past three years.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.